Earnings management, in accounting, is the act of intentionally influencing the
process of financial reporting to obtain some private gain. Earnings management
Earnings management is the use of accounting techniques to produce financial
reports that present an overly positive view of a company's business activities ...
This chapter defines earnings management and explains the difference between
legal and illegal earnings management (commonly called “cooking the books”).
Sep 30, 2000 ... One of the processes he blasted was earnings management—an effort among
the issuers of financial reports (managements and boards of ...
Definition of earnings management: Manipulation of a company's financial
earnings either directly or through indirect accounting methods. This is more...
In this chapter, we introduce a formal definition of earnings management and
compare it to alternative definitions. Given the generality of the term, we expand
Earnings management is a hot topic in the accounting world. In this lesson, you
will learn what it is, what techniques are most popular and see...
Earnings management is the acceleration or deferral of expenses or revenue
through operating or accounting practices with the objective to produce
Financial reporting requires management to make estimates about future benefits
and obligations. For example, management is required to estimate the fraction ...
May 26, 2005 ... “Earnings management” includes both legitimate and less than legitimate efforts
to smooth earnings over accounting periods or to achieve a ...